陕西信合资金成本控制制度的问题及对策分析毕业设计_计算机程序设计_计算机设计辅导_计算机设计代做_java_安卓_小程序_springboot_ssm计算机程序设计资料网

摘要

现代的企业面临着越来越激烈的市场竞争，企业要在市场中生存和发展，必须适应环境，有着自己的战略目标，应对市场的变化。追逐利润是企业永恒的主题，企业要想在取得竞争优势的同时获得利润，最终的落脚点都是在资金成本的有效控制上。另外，经济社会的发展无时不影响到企业的经营管理，企业就是适应经济发展，应对市场竞争而产生的企业组织形式，由于集团是由独立法人地位的企业通过某种方式联结起来的经济组织，因而其有着一般企业的特性，也有着区别于单独企业的特征，本文就是在分析陕西信合这种组织形式的框架下，对资金成本控制制度的相关理论进行探究。

本文通过对陕西信合资金成本控制制度相关文献综述研究以及综述了有关企业集团和成本控制制度的相关理论、方法，在现有的理论、方法框架下，针对企业集团这一特定研究对象，分析其特征，在分析企业集团的内、外部环境的基础上，主要从战略角度研究了企业集团的成本控制目标、成本控制制度主体，分别研究了企业集团和企业集团成员个体的成本动因、成本结构。其中对企业集团整体的、战略的成本控制是本文的重点。

关键词：企业集团成本控制价值链成本动因

Abstract

Modern enterprises are facing increasingly fierce market competition, enterprises want to survive and develop in the market, must adapt to the environment, have their own strategic objectives, respond to market changes. The pursuit of profit is the eternal theme of the enterprise, the enterprise wants to obtain profits in the competitive advantage at the same time, the ultimate goal is to effectively control the cost of capital. In addition, the economic and social development does not affect the operation and management of enterprises, enterprises is to adapt to the economic development, to cope with the market competition of the enterprise organization form, as a result of the group is by the independent status of a legal person enterprise through connection with a way of economic organization, thus it has a characteristics of general enterprises, also has a difference on the characteristics of single enterprise. This paper is in Shaanxi Xinhe this form of organization framework analysis, related theory on the cost of capital control system of inquiry.

This paper of Shaanxi Xinhe cost of capital control system related literature review and summary of the theories and methods of enterprise group and cost control system, under the existing theoretical and methodological framework, in view of the group the specific research object. Analysis the characteristics, in the analysis of enterprise internal and external environment based, mainly from the angle of strategy studied enterprise cost control target, cost control system of the main body, respectively, to study the enterprise groups and members of the group of individual cost drivers, the cost structure. The strategic cost control of the whole enterprise group, is the focus of this article.

Keywords: Value Chain cost Cost control of Enterprise group

1绪论………………………………………………………………………………………………………………. 4

1.1研究背景和意义……………………………………………………………………………………… 4

1.2国内外研究文献综述……………………………………………………………………………….. 5

1.2.1国外文献综述……………………………………………………………………………….. 5

1.2.2国内文献综述……………………………………………………………………………….. 5

1.3研究内容及框架……………………………………………………………………………………… 6

1.4研究思路和方法……………………………………………………………………………………… 7

1.4.1研究思路……………………………………………………………………………………… 7

1.4.2研究方法……………………………………………………………………………………… 7

2基础理论………………………………………………………………………………………………………… 8

2.1资金成本的含义……………………………………………………………………………………… 8